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Articles 1 - 5 of 5
Full-Text Articles in Law
Slides: Taking The Long View: Doing Something About Climate Change, David Getches, Susan Avery, Maggie Fox, Roger Pielke
Slides: Taking The Long View: Doing Something About Climate Change, David Getches, Susan Avery, Maggie Fox, Roger Pielke
Climate Change and the Future of the American West: Exploring the Legal and Policy Dimensions (Summer Conference, June 7-9)
Presenter: Maggie Fox, President, America Votes, Boulder, CO.
Presenter: Susan Avery, Interim Provost and Executive Vice-Chancellor for Academic Affairs, University of Colorado.
Presenter: Roger Pielke, Jr., Professor, Environmental Studies, Center for Science and Technology Policy Research, University of Colorado.
4 slides.
Towards Equity And Efficiency In Partnership Allocations, Darryll K. Jones
Towards Equity And Efficiency In Partnership Allocations, Darryll K. Jones
Journal Publications
The primary goal of any tax system is to raise sufficient revenue for government. More precisely, taxation is the means by which government supplies necessary things not available from the private market. Taxation allows society to cure distributional imperfections in the market. It is appropriate, therefore, only to the extent that the market cannot provide goods and services for which there is public demand; if private markets equitably supplied food, shelter, health care, education, and common defense, taxes could be greatly reduced if not completely eliminated. The revenue raising goal is thwarted to the extent the taxing system is either …
Remapping The Charitable Deduction, David Pozen
Remapping The Charitable Deduction, David Pozen
Faculty Scholarship
If charity begins at home, scholarship on the charitable deduction has stayed at home. In the vast legal literature, few authors have engaged the distinction between charitable contributions that are meant to be used within the United States and charitable contributions that are meant to be used abroad. Yet these two types of contributions are treated very differently in the Code and raise very different policy issues. As Americans' giving patterns and the U.S. nonprofit sector grow increasingly international, the distinction will only become more salient.
This Article offers the first exploration of how theories of the charitable deduction apply …
Patents And Business Models For Software Firms, John R. Allison, Abe Dunn, Ronald J. Mann
Patents And Business Models For Software Firms, John R. Allison, Abe Dunn, Ronald J. Mann
Faculty Scholarship
We analyze the relation between patents and the different business models available to firms in the software industry. The paper builds on Cusumano's work defining the differences among firms that sell products, those that provide services, and the hybrid firms that fall between those polar categories. Combining data from five years of Software Magazine's Software 500 with data about the patenting practices of those software firms, we analyze the relation between the share of revenues derived from product sales and the firm's patenting practices. Accounting for size, R&D intensity, and sector-specific effects, the paper finds a robust positive correlation between …
Regulation A: Small Businesses’ Search For “A Moderate Capital”, Rutheford B. Campbell Jr.
Regulation A: Small Businesses’ Search For “A Moderate Capital”, Rutheford B. Campbell Jr.
Law Faculty Scholarly Articles
Small businesses are an important part of our national economy, accounting for as much as 40% of our total economic activity and providing society with important services and products.
Small businesses face daunting economic, structural, and legal impediments when they attempt to acquire external capital. The absence of financial inter-mediation services means that they are almost always on their own to find investors. Their small capital needs mean that their relative offering costs are often sky high. Federal and state securities rules significantly exacerbate these economic and structural disadvantages by imposing onerous and unwarranted conditions on their search for external …